A influência de indicadores contábeis de desempenho sobre o patrimônio líquido de uma empresa no setor de laticínios na cidade de Sousa-PB no período de 2011 a 2017.

Abstract

Accounting has played a key role in the development of companies, becoming a relevant tool capable of assisting management through useful data related to performance measurement and that can become competitive advantages, contributing to the growth of the business. It is through the analysis of accounting indicators that the company identifies its real financial and economic situation, thereby creating the possibility of planning and correcting management errors, or even of production. The objective of the research was to investigate the behavior of the performance indicators and their correlation with equity in a dairy company. Thus, this study was produced through a descriptive approach, whose procedures used were the case study, with bibliographical and documentary research. In this sense, according to the analysis of the results, the performance indicators had no relevance in the variation of the capital increase of the company's capital. When we analyzed only ROA and ROE, related to equity, we detected significance, with the dependent variable showing growth and the independent ones declining. The correlation was not null when the indicators were analyzed together, because the capital presents evolution through the installments of unpaid taxes on the beneficiation of tax incentives that constitute the majority of the Company's Equity, more precisely in capital reserves. However, it is understood that there are other aspects such as the large increase in current expenses that influence the results of this company, with this, there is a need for new research related to the topic.